Sound absorbing panel



FIG. 1 is a front perspective view of a sound absorbing panel in accordance with my new design;

FIG. 2 is a front elevation view thereof; and,

FIG. 3 is a right-side elevation view thereof, the left side elevation view being a mirror-image thereof.

The broken lines in FIG. 3 depict portions of the panel that form no part of the claimed design. 

CLAIM The ornamental design for a sound absorbing panel, as shown and described. 